JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Vol. 3 No. 2 (2026): Maret

ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PT. GARUDA INDONESIA (PERSERO), TBK PERIODE 2014-2024

Ruli Awaldi Juliana (Unknown)
Ananda Hadistia (Unknown)



Article Info

Publish Date
14 Feb 2026

Abstract

This study explores the financial performance of PT Garuda Indonesia Persero Tbk from 2014 to 2024, focusing on the analysis of liquidity and profitability ratios. The objective of this research is to understand how well the company is able to meet short-term obligations and how efficiently it generates profit. Using a descriptive quantitative analysis method, data were collected from the company's annual financial statements. The results indicate that liquidity ratios, such as the average Current Ratio of 64.21 percent, average Quick Ratio of 56.02 percent, and average Cash Ratio of 33.21 percent, reflect serious challenges in meeting short-term obligations. Meanwhile, profitability ratios, including Return on Assets (ROA) with an average of -131.77 percent, Return on Equity (ROE) averaging -69 percent, and Net Profit Margin (NPM) averaging -35.48 percent, also highlight the urgent need for improvement. Although there is hope with a positive net profit recorded in 2022, challenges to achieving financial sustainability remain. Therefore, the results of this study are expected to provide valuable insights for management and stakeholders in formulating steps for improvement in the future, in line with the industry standards set by Kasmir in 2017.  

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Journal Info

Abbrev

jrme

Publisher

Subject

Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Description

JURNAL RUMPUN MANAJEMEN DAN EKONOMI (JRME) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...